# The Postal Services Act 2011 (Taxation) Regulations 2012, Regulation 11: Entitlement to lump sums exceeding 25% of uncrystallised rights to continue after the Accrued Rights Transfer

Extent: E+W+S+N.I.

(1) Paragraph (2) applies where—
(a) the RMPP was a protected pension scheme under paragraph 31(4) of Schedule 36 in relation to a member; and
(b) the Accrued Rights Transfer has taken place.
(2) The Transfer is to be treated as a block transfer within the meaning of paragraph 22(6) of Schedule 36 for the purposes of paragraphs 31 to 34 (entitlement to lump sums exceeding 25% of uncrystallised rights) of that Schedule.

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Source: https://www.legislation.gov.uk/uksi/2012/764/regulation/11 (the official version)
Page: https://openlegislation.uk/postal-services-act-2011-taxation-regulations-2012/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.